Auditofinvestmentactivity

В статье рассмотрены особенности аудита строительных организаций. Приведен примерный перечень ошибок выявляемых аудиторами и налоговыми органами при проверке организаций.In the article features of audit of the construction organizations are considered. The approximate list of mistakes revealed by auditors and tax authorities is provided at check of the organizations

ОПЫТ АВТОМАТИЗАЦИИ ФОРМИРОВАНИЯ СТАТИСТИЧЕСКОЙ ОТЧЕТНОСТИ ПО ЗАРАБОТНОЙ ПЛАТЕ МНОГОПРОФИЛЬНОГО МЕДИЦИНСКОГО УЧРЕЖДЕНИЯ

The article is dedicated to the description of the experience of automation of the processes of statistical reporting on salaries in Federal State Budgetary Institution «NationalPirogovMedicalSurgicalCenter» of Ministry of Health of theRussian Federationwith the use of information systems.According to the current legislation of theRussian Federation, within the framework of the successful implementation of the «Road Map» on a national scale, statistical information about salaries of employees of social institutions is collected in various sections of data reporting. It became necessary to develop a tool to promptly collect, process and analyze data on salaries to provide statistical information to social institutions.The purpose of this article is to familiarize oneself with the concept of multidimensional data representation and to structure information on multidimensional analytical reports within the framework of practical application for solving economic problems related to the formation of statistical reporting on salaries. The algorithm and the procedure for the formation of multidimensional analytical reports are described, both from the methodological and from the practical point of view. As a material for this study, the normative and legal acts of the Russian Federation, statistical and analytical materials of the section «Salaries of certain categories of workers in the social sphere and science» of the Federal State Statistics Service of the Russian Federation, scientific publications and articles of the periodical press, as well as the results of their own research were used.To facilitate the perception, special attention is given to the description of the basic concepts of multidimensional analytical reporting: measure, performance variables, value. The authors not only gave a definition of multidimensional analytical reporting, but also demonstrated a visual representation of the multidimensional information space of performance variables.Based on these definitions, the article describes the system for developing multidimensional analytical reporting, examines the stages of designing a multidimensional analytical representation of data, and demonstrates how to set up a multidimensional analytical report for building a multi-level hierarchy in accordance with pre-selected performance variables and dimensions.Methods of working with multidimensional analytical reporting are also described on the example of the implementation of the formation of the multidimensional analytical report «Statistical reporting on salaries» in the information system of the Federal State Budgetary Institution «NationalPirogovMedicalSurgicalCenter» of Ministry of Health of theRussian Federation.As a result, the effectiveness of multidimensional analytical reports for collecting, monitoring and analyzing statistical information on salaries was proved. Conducting in-depth analysis and evaluating the results of the implementation of salary targets are the basis for further modeling of the pay system and forecasting of financial results. Thus, the introduction of multidimensional analytical reporting made it possible to facilitate the labor-intensive process of making strategic management decisions by the administration of the institution.The authors concluded that the availability of such a tool in the healthcare system could help accelerating the operational processing of information for data analysis, as well as the generation of reports in various sections with an established depth of detail. Статья посвящена описанию опыта автоматизации процессов формирования статистической отчетности по заработной плате в федеральном государственном бюджетном учреждении «Национальный медико-хирургический Центр имени Н.И. Пирогова» Министерства здравоохранения Российской Федерации с использованием информационных систем.Согласно действующему законодательству Российской Федерации, в рамках успешной реализации «дорожной карты» в масштабе государства производится сбор статистической информации по заработной плате работников учреждений социальной сферы в различных срезах представления данных. Для предоставления статистической информации перед учреждениями социальной сферы возникла необходимость разработки инструмента, позволяющего оперативно собирать, обрабатывать и анализировать данные по заработной плате.Целью данной статьи является ознакомление с понятием многомерного представления данных и структурирование информации о многомерных аналитических отчетах в рамках практического применения для решения экономических задач в части формирования статистической отчетности по заработной плате. Описан алгоритм и порядок формирования многомерных аналитических отчетов, как с методологической, так и с практической точек зрения.В качестве материала для данного исследования были использованы нормативноправовые акты Российской Федерации, статистические и аналитические материалы рубрики «Заработная плата отдельных категорий работников социальной сферы и науки» Федеральной службы государственной статистики Российской Федерации, научные публикации и статьи периодической печати, а также результаты собственных исследований. Для облегчения восприятия особое внимания уделяется описанию основных понятий многомерной аналитической отчетности: измерение, показатель, значение. Авторами не только дано определение многомерной аналитической отчетности, но также продемонстрировано визуальное представление многомерного информационного пространства показателей. Базируясь на этих определениях, в статье описана система разработки многомерной аналитической отчетности, рассмотрены этапы проектирования многомерного аналитического представления данных и продемонстрирована настройка многомерного аналитического отчета для построения многоуровневой иерархии в соответствии с предварительно выбранными показателями и измерениями.Также описаны методы работы с многомерной аналитической отчетностью на примере реализации формирования многомерного аналитического отчета «Статистическая отчетность по заработной плате» в информационной системе федерального государственного бюджетного учреждения «Национальный медико-хирургический Центр имени Н.И. Пирогова» Министерства здравоохранения Российской Федерации.В результате была подтверждена эффективность использования многомерных аналитических отчетов для сбора, мониторинга и анализа статистической информации по заработной плате. Проведение углубленного анализа и оценка результатов выполнения целевых показателей по заработной плате являются основой для дальнейших процессов моделирования системы оплаты труда и прогнозирования финансовых результатов. Таким образом, внедрение многомерной аналитической отчетности позволило облегчить трудоемкий процесс принятия стратегически важных управленческих решений руководством учреждения.Авторы пришли к выводу, что наличие подобного инструмента в системе здравоохранения может способствовать ускорению оперативной обработки информации для анализа данных, а также формированию отчетов в различных срезах с установленной глубиной детализации.

Apoptosis- and necrosis-induced changes in light attenuation measured by optical coherence tomography

Optical coherence tomography (OCT) was used to determine optical properties of pelleted human fibroblasts in which necrosis or apoptosis had been induced. We analysed the OCT data, including both the scattering properties of the medium and the axial point spread function of the OCT system. The optical attenuation coefficient in necrotic cells decreased from 2.2 ± 0.3 mm−1 to 1.3 ± 0.6 mm−1, whereas, in the apoptotic cells, an increase to 6.4 ± 1.7 mm−1 was observed. The results from cultured cells, as presented in this study, indicate the ability of OCT to detect and differentiate between viable, apoptotic, and necrotic cells, based on their attenuation coefficient. This functional supplement to high-resolution OCT imaging can be of great clinical benefit, enabling on-line monitoring of tissues, e.g. for feedback in cancer treatment

Selective serotonin reuptake inhibitor antidepressant use in first trimester pregnancy and risk of specific congenital anomalies: A European register-based study

Evidence of an association between early pregnancy exposure to selective serotonin reuptake inhibitors (SSRI) and congenital heart defects (CHD) has contributed to recommendations to weigh benefits and risks carefully. The objective of this study was to determine the specificity of association between first trimester exposure to SSRIs and specific CHD and other congenital anomalies (CA) associated with SSRI exposure in the literature (signals). A population-based case-malformed control study was conducted in 12 EUROCAT CA registries covering 2.1 million births 1995-2009 including livebirths, fetal deaths from 20 weeks gestation and terminations of pregnancy for fetal anomaly. Babies/fetuses with specific CHD (n = 12,876) and non-CHD signal CA (n = 13,024), were compared with malformed controls whose diagnosed CA have not been associated with SSRI in the literature (n = 17,083). SSRI exposure in first trimester pregnancy was associated with CHD overall (OR adjusted for registry 1.41, 95% CI 1.07-1.86, fluoxetine adjOR 1.43 95% CI 0.85-2.40, paroxetine adjOR 1.53, 95% CI 0.91-2.58) and with severe CHD (adjOR 1.56, 95% CI 1.02-2.39), particularly Tetralogy of Fallot (adjOR 3.16, 95% CI 1.52-6.58) and Ebstein's anomaly (adjOR 8.23, 95% CI 2.92-23.16). Significant associations with SSRI exposure were also found for ano-rectal atresia/stenosis (adjOR 2.46, 95% CI 1.06-5.68), gastroschisis (adjOR 2.42, 95% CI 1.10-5.29), renal dysplasia (adjOR 3.01, 95% CI 1.61-5.61), and clubfoot (adjOR 2.41, 95% CI 1.59-3.65). These data support a teratogenic effect of SSRIs specific to certain anomalies, but cannot exclude confounding by indication or associated factors

THE EXPERIENCE OF THE AUTOMATION OF THE STATISTICAL REPORTING FORMATION ON WAGES IN MULTIDISCIPLINARY MEDICAL INSTITUTION

The article is dedicated to the description of the experience of automation of the processes of statistical reporting on salaries in Federal State Budgetary Institution «NationalPirogovMedicalSurgicalCenter» of Ministry of Health of theRussian Federationwith the use of information systems.According to the current legislation of theRussian Federation, within the framework of the successful implementation of the «Road Map» on a national scale, statistical information about salaries of employees of social institutions is collected in various sections of data reporting. It became necessary to develop a tool to promptly collect, process and analyze data on salaries to provide statistical information to social institutions.The purpose of this article is to familiarize oneself with the concept of multidimensional data representation and to structure information on multidimensional analytical reports within the framework of practical application for solving economic problems related to the formation of statistical reporting on salaries. The algorithm and the procedure for the formation of multidimensional analytical reports are described, both from the methodological and from the practical point of view. As a material for this study, the normative and legal acts of the Russian Federation, statistical and analytical materials of the section «Salaries of certain categories of workers in the social sphere and science» of the Federal State Statistics Service of the Russian Federation, scientific publications and articles of the periodical press, as well as the results of their own research were used.To facilitate the perception, special attention is given to the description of the basic concepts of multidimensional analytical reporting: measure, performance variables, value. The authors not only gave a definition of multidimensional analytical reporting, but also demonstrated a visual representation of the multidimensional information space of performance variables.Based on these definitions, the article describes the system for developing multidimensional analytical reporting, examines the stages of designing a multidimensional analytical representation of data, and demonstrates how to set up a multidimensional analytical report for building a multi-level hierarchy in accordance with pre-selected performance variables and dimensions.Methods of working with multidimensional analytical reporting are also described on the example of the implementation of the formation of the multidimensional analytical report «Statistical reporting on salaries» in the information system of the Federal State Budgetary Institution «NationalPirogovMedicalSurgicalCenter» of Ministry of Health of theRussian Federation.As a result, the effectiveness of multidimensional analytical reports for collecting, monitoring and analyzing statistical information on salaries was proved. Conducting in-depth analysis and evaluating the results of the implementation of salary targets are the basis for further modeling of the pay system and forecasting of financial results. Thus, the introduction of multidimensional analytical reporting made it possible to facilitate the labor-intensive process of making strategic management decisions by the administration of the institution.The authors concluded that the availability of such a tool in the healthcare system could help accelerating the operational processing of information for data analysis, as well as the generation of reports in various sections with an established depth of detail

Time-resolved small angle scattering : kinetic and structural data from proteins in solution

Using the high flux of a third generation synchrotron sources at ESRF and ELETTRA, structural changes of the chaperonin system GroE were analyzed by time-resolved small angle scattering TR-SAXS. A fast mixing device (stopped flow) was established which permits determination of the solution scattering parameters of the E. coli chaperonin system GroE in time slices of 300msec. Using this device, the reaction pathway of the two component Caperonin system, GroEL and GroES was analyzed

Pregnancy Outcome Following Maternal Exposure To Statins: A Multicenter Prospective Study

Introduction: Statin use for the treatment of hypercholesterolemia in women of childbearing age is increasingly common. However, published data on pregnancy outcome after exposure to statins are scarce and conflicting. This contribution addresses the safety of exposure to statins during pregnancy.Method: In a multi-center (n = 11) observational, prospective study we compared the outcomes of 249 women exposed during the 1st trimester of pregnancy to simvastatin (n = 124), atorvastatin (n = 67), pravastatin (n = 32), rosuvastatin (n = 18), fluvastatin (n = 7) or cerivastatin (n = 1) with a control group exposed to agents known to be non-teratogenic (n = 249). The data were collected by members of the European Network of Teratology Information Services (ENTIS) during individual risk counseling between 1990 and 2009. Standardized procedures for data collection were used in each center.Results: The difference in the rate of major birth defects between the statin-exposed group and the control group was not statistically significant (4.0% vs. 2.7% OR 1.5; 95% CI 0.5-4.5, P = 0.44). The crude rate of spontaneous abortions (12.8% vs. 7.1%, OR 1.9, 95% CI 1.0-3.6, P = 0.04) was higher in the exposed group. However, after adjustment to maternal age and gestational age at initial contact, the difference became statistically insignificant. The rate of elective pregnancy-termination (8.8% vs. 4.4%, P = 0.05) was higher and the rate of deliveries resulting in live births was significantly lower in the statin exposed group (77.9% vs. 88.4%, P = 0.002). Prematurity was more frequent in exposed pregnancies (16.1% vs. 8.5%; OR 2.1, 95% CI 1.1-3.8, P = 0.02). Nonetheless, gestational age at birth (median 39 weeks, IQR 37-40 vs. 39 weeks, IQR 38-40, P = 0.27) and birth weight (median 3280 g, IQR 2835-3590 vs. 3250 g, IQR 2880-3600, P = 0.95) did not differ between exposed and non-exposed pregnancies.Conclusion: This study did not detect a clear teratogenic effect of statins. Its statistical power however is not sufficient to reverse the recommendation of treatment discontinuation during pregnancy. At most, the results are reassuring in case of inadvertent exposure